CSA Staff Notice 55-316 Questions and Answers on Insider Reporting and SEDI
3 Issuer Information
3.2 Issuer Profile Supplement
Section 3.2.17

If I Issue Common Shares Through Both An Employee Share Ownership Plan (Esop) And A Dividend Reinvestment Plan (Drip), Do I Have To Create Two Separate Security Designations For Common Shares Of The Esop And Common Shares Of The Drip?

No. Issuers should not create separate security designations for common shares acquired through different plans.